Two agencies, six programmes
| Programme | What it pays | Employee | Employer |
|---|---|---|---|
| JHT — Jaminan Hari Tua | Lump-sum savings plus investment return | 2% | 3.7% |
| JP — Jaminan Pensiun | Monthly pension after 15 years of contributions | 1% | 2% |
| JKK — Jaminan Kecelakaan Kerja | Medical care and compensation for work accidents and occupational illness | — | 0.24% – 1.74% |
| JKM — Jaminan Kematian | Death benefit to heirs and scholarships for children | — | 0.3% |
| JKP — Jaminan Kehilangan Pekerjaan | Cash for 6 months after job loss, plus job-market information and training | — | Funded within JKK/JKM + government |
| BPJS Kesehatan (JKN) | Health care through the national scheme | 1% | 4% |
Contributions are calculated on the monthly wage — basic salary plus fixed allowances. JP uses a wage cap of Rp11,086,300 from 1 March 2026 (up from Rp10,547,400), and BPJS Kesehatan uses a cap of Rp12,000,000 and a floor equal to the local minimum wage. JHT, JKK and JKM have no cap.
See every line for your salary.
BPJS Calculator →JHT — old-age savings
JHT is a savings account: the 5.7% total contribution builds up with investment returns declared each year. You can claim the full balance when you:
- reach retirement age (56), become permanently disabled, or die (paid to heirs);
- resign or are dismissed — under Permenaker 4/2022 the claim can be made after a short waiting period without waiting until age 56;
- leave Indonesia permanently.
After at least 10 years of membership you can also make a one-off partial claim of up to 10% for retirement preparation or up to 30% for housing while still employed. Claims are made through the JMO (Jamsostek Mobile) app or a branch office.
JP — pension
JP pays a monthly pension if you have contributed for at least 15 years (180 months) by pension age. With fewer months you receive your contributions plus returns as a lump sum. Pension age was 56 when JP started in 2015, rises by one year every three years, and is 59 for 2025–2027, reaching 65 in 2043.
JKP — job-loss benefit
JKP covers employees who lose their job through no fault of their own, with at least 12 months of membership in the last 24 months and 6 months of contributions paid consecutively before termination. Under PP 6/2025 the cash benefit is 60% of wage for six months, using a wage cap of Rp5,000,000. Resignation, retirement, permanent disability and the end of a fixed-term contract do not qualify.
BPJS Kesehatan
Employees are enrolled with their spouse and up to three children in one membership for the 5% contribution. Other family members — parents, in-laws, a fourth child — can be added for an extra 1% of wage each. Treatment starts at the registered first-level health facility (Puskesmas, clinic or GP), with referral to hospitals. Hospitals are moving to a single inpatient standard (KRIS) in place of the old class 1–3 wards.
Tax treatment
- Your JHT and JP contributions reduce taxable income in the annual PPh 21 calculation.
- Employer JKK, JKM and BPJS Kesehatan are added to your taxable gross income.
- Employer JHT and JP are not taxed when paid in.
- JHT and JP lump sums are taxed as final PPh 21 when paid out: 0% on the first Rp50 million and 5% above that.
Benefit rules change through government regulations. Check current terms with BPJS Ketenagakerjaan and BPJS Kesehatan.